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Mandatory school transport exempt from VAT; optional subject to 10% reduced rate
V5162-26
Transport subsidies not subject to VAT
V5163-26
VAT treatment on contributions from the Administration for school transport
V5093-26
V5094-26
Public contributions for school transport exempt from VAT do not require invoicing
V5092-26
V5056-26
Admin contributions for school transport exempt from VAT
V5054-26
Public contributions for school transport are exempt from VAT
V5053-26
Public contributions for school transport exempt from VAT no invoicing required
V5052-26
V5051-26
V5055-26
Public contributions for school transport exempt from VAT and no invoice required
V5042-26
V5043-26
Administrative school transport contributions exempt from VAT and no invoice required
V5044-26
School transport contributions exempt from VAT as no consideration or price-linked subsidy
V1462-26
Public contributions for school transport are not VAT liable
V1367-26
Public contributions for school transport are not VAT subject operations
V1368-26
V1366-26
Administrative contributions for school transport exempt from VAT
V1307-26
Public contributions for school transport exempt from VAT
V1303-26
V1302-26
Public funding for school transport exempt from VAT
V1016-26
V1014-26
V0845-26
V0856-26
V0840-26
School transport services by a UTE are VAT liable
V0839-26
School transport services by a UTE are VAT liable; public contributions are not
V0853-26
V0837-26
V0858-26
V0851-26
School transport services by a UTE are VAT liable; public subsidies are not
V0841-26
V0838-26
V0844-26
VAT liability for school transport services by a UTE and public contributions
V0843-26
V0852-26
V0857-26
V0854-26
V0831-26
Public contributions for school transport are not subject to VAT
V0832-26
Las aportaciones para compensar el déficit de transporte público no están sujetas al IVA si no hay distorsión de la competencia
V0320-26
Administration contributions for free school transport not part of VAT taxable base
V2173-25
Las aportaciones de la Administración para servicios públicos sin distorsión de la competencia no integran la base imponible del IVA
V1619-25
Sujeción al IVA de los servicios de transporte escolar prestados por entidades mercantiles
V1315-25
Contributions from Public Administrations to finance public services without distortion of competition are not subject to VAT
V0847-25
Tratamiento del IVA de las aportaciones para el equilibrio económico en servicios de transporte público por concesión
V0800-25
Contributions from the Administration to finance public services without distortion of competition are not subject to VAT
V0089-25
Las operaciones de transporte ferroviario de una entidad pública están sujetas a IVA
V0065-18
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